City of Boulder 2I – Extend Community, Culture, (Resilience) and Safety Sales and Use Tax for 15 Years

Ballot Issue 2I would renew a 0.3% sales tax until Dec 31, 2036 in order to fund capital improvement projects and grants for non-profit organizations. The tax extension’s total revenue is estimated at about $200M.

In 2014 Boulder voters passed a 0.3% temporary tax increase for 3 years for community, culture and safety. In 2017 voters extended the tax for 4 more years so it’s due to expire at the end of this year. This year council is going big, asking for a 15-year extension and asking in Ballot Issue 2J to take on debt to spend much of the expected revenue on the front end rather than over time as the money is collected. Council is also inserting “resilience” into the name of the tax.

Up to 10% of the revenue from this sales tax could be used to fund grants for unspecified non-profit organizations serving the city of Boulder. (In contrast, for the tax’s 2017 renewal, about 20% of the revenue went toward specific capital improvement projects for seven non-profit groups.) The rest of the revenue would go toward the long list of projects detailed in the ballot language below to pay for maintenance, capital improvement, new capital purchases and new construction. If both 2I and 2J pass, then many of the projects –those reiterated in the 2J ballot language – would be funded by taking on debt.

When this tax was first proposed in 2014, the Boulder sales tax was 3.56% so this increase bumped the rate up to 3.86%. With county, RTD, SCFD, and state taxes, the total sales tax is currently 8.845%. The total sales tax was 8.21% in 2014. The other sales tax increase since then was a 0.185% 5-year county flood recovery tax beginning in 2015 which voters have since converted into a jail and alternative sentencing 15-year tax.

If this tax passes, the city sales tax of 3.86% will consist of the following permanent and temporary buckets:
2.86% permanent for general fund, open space, and transportation
0.15% thru 2039 for open space
0.15% thru 2029 for transportation then thru 2039 for general fund
0.3% thru 2036 for culture, safety, etc (this ballot measure)
0.25% thru 2035 for parks and rec
0.15% thru 2024 for general fund

Recommendation: leaning yes/leaning for

A more accurate name for this tax is a 15-Year Tax to Cover a Maintenance Backlog and to Give Grants to Non-Profits or “Maintenance and Grants Tax” for short. Adding “resilience” to the name seems like a marketing tactic.

Looking to the future, the city should create a long-term plan to pay for maintenance out of the general fund or out of a permanent tax. Maintenance needs won’t disappear after 15 years and will continue to accumulate during the 15 years; passing this tax gives the city another chance to come up with a long-term plan to be more resilient.

Non-profit organizations may be unhappy that their percentage is being cut in this ballot measure and that they would have to compete with more organizations. Non-profits often do good work, but they are not automatically entitled to city funding. If the city cannot fund its own critical infrastructure needs, one could ask if the city should be funding other, more peripheral, needs.

Boulder voters have a generous track record of approving taxes and tax extensions, and this extension seems likely to pass also. In the unlikely event this measure were to fail, council would no doubt come back next year with another tax measure, preferably with a resilient plan to husband resources better over the long term. Formulating such a plan is particularly important because a 3.71% city sales tax is fixed through 2035.

If the city doesn’t quickly become more resilient, it appears poised to ask for a new tax in the near future.

Website for the Yes side
No known website – Info on a proponents’ website appreciated.

Website for the No side
No known website – Info on an opponents’ website appreciated.


Approved Ballot Language (mostly following the less capitalized format on the city’s website)
City of Boulder Ballot Issue 2I

Without raising the current tax rate, shall the existing Community, Culture and Safety sales and use tax of 0.3%, scheduled to expire Dec. 31, 2021, be extended to Dec. 31, 2036, and be known as the Community, Culture, Resilience and Safety Tax, with the revenue from such tax extension and all earnings thereon be used to fund city capital improvement projects such as:

maintain and improve roads and multi-modal paths; replace critically deteriorated signal poles; replace Central Avenue bridge; improve the Boulder Creek Path corridor; implement the Boulder Civic Area Phase 2/Central Park improvements; complete Fire Station 3 construction; relocate or reconstruct Fire Station 2 or Fire Station 4; purchase emergency vehicles for Boulder Fire-Rescue to provide advanced life support; renovate East Boulder Recreation Center; acquire streetlight system and convert to LED lights; refresh Pearl Street Mall;

and future city capital improvement projects such as those in the following categories: transportation system resilience – maintain and modernize Boulder's transportation system to allow for safer and more efficient flow for all modes of transportation including pedestrian, bike, and vehicles; progress toward climate goals – renovate and retrofit the city’s aged facilities to increase resilience and reduce carbon emissions; safe and prepared Boulder – maintain and replace capital infrastructure that supports first responders; active and healthy Boulder – maintain and modernize facilities needed to provide residents the amenities and opportunities to recreate and maintain healthy and active lifestyle; community focused technology improvements – modernize and consolidate the city’s data infrastructure and outreach tools for more transparent, faster, accessible, and user-friendly resident and visitor service;

and use up to 10% of tax revenue to fund a grant pool for non-profit organization projects that serve the people of Boulder and related costs including grant program administration costs in compliance with terms, conditions, and timing adopted by the City Council;

and in connection therewith, shall the tax revenues and any earnings from the revenues constitute a voter approved revenue change and an exception to the revenue and spending limits of Article X, Section 20 of the Colorado Constitution?

YES/FOR _____
NO/AGAINST _____

Ordinance No. 8476 to put Issue 2I to the voters
Ordinance 8476 or go to https://bouldercolorado.gov/nov-2-2021-boulder-election-ballot-measures-and-candidates